Mechanical Engineering (English)
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

MUHD309

Course Name:

BOBİ FRS/IFRS 1-

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Compulsory

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HAKAN TAŞTAN

Course Lecturer(s):

Assoc. Prof. HAKAN TAŞTAN
Dr.Öğr.Üyesi İLKER CALAYOĞLU
Assoc. Prof. HÜSEYİN MERT
Dr.Öğr.Üyesi İREM BATIBAY TÜNAYDIN

Course Assistants:

Course Objective and Content

Course Objectives:

Turkey gelişimiuluslarara of International Accounting Standards and Accounting Standards Accounting Standards Accounting Standards and the development of Turkey; conceptual framework; TMS 2 Stocks; TMS 18 Revenue; TAS 16 Property, Plant and Equipment; TAS 40 Investment Property; TFRS 5 Assets Held for Sale and Discontinued Operations; TAS 38 Intangible Assets; TAS 36 Provision for Impairment of Assets; TAS 37 Provisions, Contingent Liabilities and Contingent Assets; TMS 23 Borrowing Costs

Course Content:

Large and Medium Businesses Financial Reporting Standards / Turkey Financial Reporting Standards 1

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) • explain the development process of Turkey Accounting Standards. • Explain the current Turkey Accounting Standards and content. • Turkey Accounting Standards and explain the ethical relations. • Makes accordance with the accounting records of Turkey Accounting Standards. • prepares financial reports in accordance with Accounting Standards Turkey.
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	• Explain International Accounting Standards. • Explain the Turkey Accounting Standards. • Discuss the arrangements relating to the implementation of Turkey Accounting Standards.	Ümit Gücenme Gençoğlu, Yıldız Özerhan, Selahattin Karabınar Sakarya Sürekli Eğitim Merkezi, Sakarya 2013 ISBN: 9786054735198.
2)	• Explains the conceptual framework. • Explain the purpose and characteristics of financial reporting. • Turkey Accounting Standards and explain the ethical relations	Ümit Gücenme Gençoğlu, Yıldız Özerhan, Selahattin Karabınar Sakarya Sürekli Eğitim Merkezi, Sakarya 2013 ISBN: 9786054735198.
3)	• Analyzes and interprets TMS 2 Stocks Standard. • Calculates purchasing costs of stocks. • Calculates and records the impairment of inventories.	Türkiye Finansal Raporlama Standartları Ümit Gücenme Gençoğlu, Yıldız Özerhan, Selahattin Karabınar Sakarya Sürekli Eğitim Merkezi, Sakarya 2013 ISBN: 9786054735198.
4)	• Analyze and explain TAS 18 Revenue Standard. • Calculates and reports revenue. • TMS 18 Classifies the Revenue Standard and the innovations it brings.	Türkiye Finansal Raporlama Standartları Ümit Gücenme Gençoğlu, Yıldız Özerhan, Selahattin Karabınar Sakarya Sürekli Eğitim Merkezi, Sakarya 2013 ISBN: 9786054735198.
5)	• Grants and analyzes TAS 16 Property, Plant and Equipment. • Activates tangible fixed assets with value. • Calculates and reports depreciation on tangible assets.	Ümit Gücenme Gençoğlu, Yıldız Özerhan, Selahattin Karabınar Sakarya Sürekli Eğitim Merkezi, Sakarya 2013 ISBN: 9786054735198.
6)	• Analyzes and interprets TAS 38 Intangible Assets Standard. • Identifies and applies the intangible assets. • Analyze the accounting of R & D expenditures.	Ümit Gücenme Gençoğlu, Yıldız Özerhan, Selahattin Karabınar Sakarya Sürekli Eğitim Merkezi, Sakarya 2013 ISBN: 9786054735198.
7)	• TMS 36 Explains and analyzes the Impairment Standard for Assets. • Defines impairment indicators. • Explain and report the concept of goodwill.	• TMS 36 Varlıklarda Değer Düşüklüğü Standardı • Değer düşüklüğü • Şerefiye
8)	• Explain and interpret TFRS 11 Joint Arrangements Standard. • Implements joint control	Türkiye Finansal Raporlama Standartları Ümit Gücenme Gençoğlu, Yıldız Özerhan, Selahattin Karabınar Sakarya Sürekli Eğitim Merkezi, Sakarya 2013 ISBN: 9786054735198.
9)	• Explains TAS 40 Investment Properties Standard. • Analyze and explain the transfers of real estates. • Interprets and applies the concept of offsetting of investment properties.	The questions on the page 405 of the related textbook will be solved in order to explain the subject completely. 68-75 pages of the related textbook will be reviewed for the next week
10)	• TFRS 5 discloses the Non-current Assets Held for Sale and Discontinued Operations Standard. • Reports the assets held for sale on the balance sheet. • Reports the discontinued operations in the income statement.	The questions on the page of the related textbook will be analyzed on the page 95 for the full explanation of the subject. The next course will be read between 459-465 pages
11)	• TMS 37 classifies and analyzes provisions, contingent liabilities and contingent assets. • Makes accounting reports and reports on provisions, contingent liabilities and contingent assets. • Identifies special cases related to provisions, contingent liabilities and contingent assets.	The questions on page 470 of the course book will be solved in order to explain the subject completely. Next week will be studied in 578-583 pages of the related textbook.
12)	• TMS 23 Explains and analyzes the Borrowing Cost Standard. • Categorizes capitalized borrowing costs. • Evaluates the carrying amount of the asset exceeds the recoverable amount	The questions on the page 584 of the related textbook will be analyzed in order to explain the subject completely. In order to prepare for the next week, 442-452 pages of the related text book will be reviewed.
13)	• TMS 17 Defines and explains the Leases Standard. • Analyze and report rental contracts. • Explains and reports sales and leasing transactions	Derste işlenen konuların tekrar edilmesi
14)	• Increases the ability to use the examined standards with the help of question-solving. • Configures the financial report. • He repeats the concepts explained on the case studies.	Preparation of the final exam for the questions from the relevant textbook 688-701 pages.
15)	• FINAL EXAM	• FINAL EXAM

Sources

Course Notes / Textbooks:	Ders hocasının notları
References:	diğer kaynaklar

Course-Program Learning Outcome Relationship

Learning Outcomes	1
Program Outcomes
1) Sufficient knowledge in mathematics, science and engineering related to their branches; and the ability to apply theoretical and practical knowledge in these areas to model and solve engineering problems.
2) The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose.
3) The ability to design a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; the ability to apply modern design methods for this purpose. (Realistic constraints and conditions include such issues as economy, environmental issues, sustainability, manufacturability, ethics, health, safety, social and political issues, according to the nature of design.)
4) Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively.
5) Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics.
6) The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
7) Effective communication skills in Turkish oral and written communication; at least one foreign language knowledge; ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8) Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal.
9) Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications.
10) Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development.
11) The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
12) In order to gain depth at least one, physics knowledge based on chemistry knowledge and mathematics; advanced mathematical knowledge, including multivariable mathematical and differential equations; familiarity with statistics and linear algebra.
13) The ability to work in both thermal and mechanical systems, including the design and implementation of such systems.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Sufficient knowledge in mathematics, science and engineering related to their branches; and the ability to apply theoretical and practical knowledge in these areas to model and solve engineering problems.
2)	The ability to identify, formulate, and solve complex engineering problems; selecting and applying appropriate analysis and modeling methods for this purpose.
3)	The ability to design a complex system, process, device or product under realistic constraints and conditions to meet specific requirements; the ability to apply modern design methods for this purpose. (Realistic constraints and conditions include such issues as economy, environmental issues, sustainability, manufacturability, ethics, health, safety, social and political issues, according to the nature of design.)
4)	Ability to develop, select and use modern techniques and tools necessary for engineering applications; ability to use information technologies effectively.
5)	Ability to design experiments, conduct experiments, collect data, analyze and interpret results to examine engineering problems or discipline-specific research topics.
6)	The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
7)	Effective communication skills in Turkish oral and written communication; at least one foreign language knowledge; ability to write effective reports and understand written reports, to prepare design and production reports, to make effective presentations, to give and receive clear and understandable instructions.
8)	Awareness of the need for lifelong learning; access to knowledge, ability to follow developments in science and technology, and constant self-renewal.
9)	Conform to ethical principles, and standards of professional and ethical responsibility; be informed about the standards used in engineering applications.
10)	Awareness of applications in business, such as project management, risk management and change management; awareness of entrepreneurship, and innovation; information about sustainable development.
11)	The ability to work effectively in disciplinary and multidisciplinary teams; individual work skill.
12)	In order to gain depth at least one, physics knowledge based on chemistry knowledge and mathematics; advanced mathematical knowledge, including multivariable mathematical and differential equations; familiarity with statistics and linear algebra.
13)	The ability to work in both thermal and mechanical systems, including the design and implementation of such systems.

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Group study and homework
Lab
Reading

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Application
Observation
Individual Project
Group project
Presentation
Reporting
Peer Review
Bilgisayar Destekli Sunum

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Attendance	1	% 0
Quizzes	1	% 10
Homework Assignments	3	% 5
Presentation	1	% 0
Project	1	% 10
Midterms	1	% 30
Jury	2	% 5
Final	1	% 40
total		% 100
PERCENTAGE OF SEMESTER WORK		% 60
PERCENTAGE OF FINAL WORK		% 40
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Field Work	1	12
Study Hours Out of Class	16	96
Final	1	15
Total Workload		171